Spouse's Assets Treated as Assessee's in Tax Dispute

The High Court of Patna dismissed three connected appeals where the Income-tax Appellate Tribunal held that acquisitions made in the wife's name would be treated as the assessee's acquisitions if she had no independent income. The Tribunal's decision was upheld as no convincing evidence was presented to challenge the finding.

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The High Court of Patna dismissed three connected appeals where the Income-tax Appellate Tribunal held that acquisitions made in the wife's name would be treated as the assessee's acquisitions if she had no independent income. The Tribunal's decision was upheld as no convincing evidence was presented to challenge the finding.

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